Payout Requirements for Type III Supporting Organizations That Are Not Functionally Integrated
other · IRS · Rule · Published 2012-12-28 · Effective 2012-12-28 · 77 FR 76382
Document
Document number
2012-31050
Federal Register citation
77 FR 76382
CFR reference
26 CFR 1
Type
Rule
Action
Final and temporary regulations.
Category
other
Sub-agency
IRS
Publication date
2012-12-28
Effective date
2012-12-28
Treasury docket
TD 9605
Abstract
This document contains both final regulations and temporary regulations regarding the requirements to qualify as a Type III supporting organization that is operated in connection with one or more supported organizations. The regulations reflect changes to the law made by the Pension Protection Act of 2006. The regulations will affect Type III supporting organizations and their supported organizations. The text of the temporary regulations also serves as the text of the proposed regulations set forth in the Proposed Rules section in this issue of the Federal Register.